Sprint Nextel Corporation is one of the largest digital wireless service providers in the United States. In a recent year, it had approximately 46.6 million direct subscribers (accounts) that generated revenue of $33,679 million. Costs and expenses for the year were as follows (in millions):

Cost of revenue .................$19,015

Selling, general, and administrative expenses .... 9,592

Depreciation, amortization, and other expenses .... 4,964

Assume that 75% of the cost of revenue and 35% of the selling, general, and administrative expenses are variable to the number of direct subscribers (accounts).

a. What is Sprint Nextel’s break-even number of accounts, using the data and assumptions above? Round units to one decimal place (in millions).

b. How much revenue per account would be sufficient for Sprint Nextel to break even if the number of accounts remained constant?